Beecham Group Ltd. v Fair (H.M. Inspector of Taxes). 1983 BTC 415
Judgment delivered 10 November 1983.
Income tax – Deductions – PAYE – Garage allowance – Whether this accrued by virtue of salesmen being garage owners – Whether it accrued by virtue of salesmen being employees – Income and Corporation Taxes Act 1970, sec. 67(1)(c); 181; 183(1).
This was an appeal by the Beecham Group from a determination of the Special Commissioners that the company had not deducted all of the tax it should have done under the PAYE scheme in respect of certain of its employees.